FX集团销售业务内部控制研究

发布时间：2018-02-13 10:19

本文关键词： 内部控制销售业务流程图问题建议　出处：《北京交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：内部控制制度是社会经济发展到一定阶段的产物,是现代企业治理的重要组成部分,是衡量现代企业管理的重要标志。FX集团是一家上海证券交易所上市公司的二级子公司,由于历史原因,公司在内部控制的建立和健全方面力度不够,尤其是在销售业务的内部控制方面存在一些需要改进的地方。有鉴于此,本文力图综合运用当前内部控制的相关理论,广泛采用制度阅读法、访谈法、穿行测试法等方法,对FX集团销售业务内部控制进行探讨,使FX集团销售业务内部控制更加完善和科学。在相关理论基础上,本文通过阅读公司制度、对员工进行访谈和进行穿行测试等方法,对FX集团销售业务内部控制进行系统梳理和分析,形成相关业务流程图。在研究的具体内容上,把销售业务指引的要求和FX集团的实际情况相结合,分别从市场需求管理、客户管理、定价管理、销售合同管理、发货管理、应收账款管理和客户服务等方面进行研究。对于FX集团销售业务内部控制存在的问题,提出改进建议,包括管理层应提高对于内部控制体系建设的重视程度、优化公司规章制度管理、优化客户管理、优化销售定价管理、优化销售合同管理和优化应收账款管理等。
[Abstract]:The internal control system is the product of the social and economic development to a certain stage, the important component of modern corporate governance, and the important symbol of modern enterprise management. FX Group is a secondary subsidiary of a listed company listed on the Shanghai Stock Exchange. Due to historical reasons, the establishment and improvement of internal control are not strong enough, especially in the internal control of sales business, there are some areas that need to be improved. In view of this, this paper tries to make comprehensive use of the relevant theories of current internal control, widely adopts the method of system reading, interview and test, and discusses the internal control of FX Group's sales business. Make FX Group sales business internal control more perfect and scientific. On the basis of relevant theories, this paper systematically combs and analyzes the internal control of FX Group sales business by reading the company system, interviewing the employees and carrying out the traversing test, etc. Form relevant business flow charts. In the specific content of the study, combine the requirements of sales guidance with the actual situation of FX Group, from the market demand management, customer management, pricing management, sales contract management, shipping management, Research on the management of accounts receivable and customer service. To solve the problems existing in the internal control of FX Group's sales business, some suggestions are put forward, including the management should pay more attention to the construction of internal control system, Optimize company rules and regulations, optimize customer management, optimize sales pricing management, optimize sales contract management and optimize accounts receivable management.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F274;F406.7

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